{"id":71053,"date":"2025-03-04T07:12:49","date_gmt":"2025-03-04T01:42:49","guid":{"rendered":""},"modified":"2025-03-04T07:12:49","modified_gmt":"2025-03-04T01:42:49","slug":"registration-cancellation-invalid-gst-officials-failed-to-verify-business-closure-before-canceling-active-taxpayer-39-s-registration-under-section-29","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71053","title":{"rendered":"Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer&#39;s Registration Under Section 29"},"content":{"rendered":"<p>Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer&#39;s Registration Under Section 29<br \/>Case-Laws<br \/>GST<br \/>HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated regular tax payments and returns filing, explaining temporary 10-day closure due to proprietor&#39;s overseas travel during Diwali holidays. Court found this expla<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86224\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer&#8217;s Registration Under Section 29Case-LawsGSTHC overturned GST registration cancellation where authorities had cancelled registration upon fi<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71053","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71053","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71053"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71053\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}